The Federal Income Tax
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In our eReader you can find the full English version of the book. Read The Federal Income Tax Online - link to read the book on full screen. Our eReader also allows you to upload and read Pdf, Txt, ePub and fb2 books. In the Mini eReder on the page below you can quickly view all pages of the book - Read Book The Federal Income Tax
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To quickly assess the difficulty of the text, read a short excerpt:
Scrap. The requirement that everything on hand be in- cluded does not mean that goods have to be listed in a class to which they may have originally belonged, but to which they no longer belong. Damaged material, trimmings, cuttings and the like which have lost their original "new '* O. D. S41, 24-20-994, June Cum. Bui. , p. 50.
''Art. 1581; also Art. 1584, as amended by T. D. 3109.
" Art. 102, p. 45; Reg. A (Rev. ), Art. 13.
l68 COLUMBIA INCOME TAX LECTURES material" form may be taken at salva...ge value only unless by comparatively small expenditure they may be reworked so as to be suitable for manufacturing purposes. The Treas- ury, however, now gives very restricted scope to the class of scrap, and does not permit finished or partly finished goods which have become practically unsaleable to be treated as scrap.
Regulations 33 (Revised) contains a provision permitting the making of proper deductions for goods which "by reason of obsolesence or damage are unsaleable. ^^ No such provision appears in the present regulations and the Treasury takes the view, although no ruling on the point has been published, that the former provision is overruled by Article 162 of Regu- lations 45, which states that depreciation, including obsoles- ence, "does not apply to inventories or stock in trade.
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To quickly assess the difficulty of the text, read a short excerpt:
Scrap. The requirement that everything on hand be in- cluded does not mean that goods have to be listed in a class to which they may have originally belonged, but to which they no longer belong. Damaged material, trimmings, cuttings and the like which have lost their original "new '* O. D. S41, 24-20-994, June Cum. Bui. , p. 50.
''Art. 1581; also Art. 1584, as amended by T. D. 3109.
" Art. 102, p. 45; Reg. A (Rev. ), Art. 13.
l68 COLUMBIA INCOME TAX LECTURES material" form may be taken at salva...ge value only unless by comparatively small expenditure they may be reworked so as to be suitable for manufacturing purposes. The Treas- ury, however, now gives very restricted scope to the class of scrap, and does not permit finished or partly finished goods which have become practically unsaleable to be treated as scrap.
Regulations 33 (Revised) contains a provision permitting the making of proper deductions for goods which "by reason of obsolesence or damage are unsaleable. ^^ No such provision appears in the present regulations and the Treasury takes the view, although no ruling on the point has been published, that the former provision is overruled by Article 162 of Regu- lations 45, which states that depreciation, including obsoles- ence, "does not apply to inventories or stock in trade.
What to read after The Federal Income Tax?
You can find similar books in the "Read Also" column, or choose other free books by Robert Murray Haig to read onlineMoreLess
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